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Customs Can't Confiscate Goods as Prohibited Without License After Import, Section 111(d) Misapplied.

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....If it is permissible to issue a licence at a later date after the import of the goods, the custom authorities cannot take any action holding that the goods are prohibited for want of licence - the confiscation held u/s 111 (d) of the CA is not correct and legal. - AT....